United States securities and exchange commission logo September 29, 2023 David Payne Chief Executive Officer Westamerica Bancorporation 1108 Fifth Avenue San Rafael, California 94901 Re: Westamerica Bancorporation Definitive Proxy Statement on Schedule 14A Filed March 17, 2023 File No. 001-09383 Dear David Payne: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Disclosure Review Program